Income tax law (Germany)

The income tax law governs the taxation of income of individuals. The legal basis included

• the Income Tax Act ( EStG ),
• the Income Tax Implementation Ordinance ( EStDV ) and
• the Wage Tax Implementation Ordinance ( LStDV ).

The Income Tax Guidelines ( EStR ) contain further regulations that are binding for the tax offices.

→ Main article : Income tax (Germany)

The taxation of the income of legal persons , however, is regulated in corporation tax law.

Please note the information on legal issues!